Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development

This study investigates the crucial success variables of behavioral intention to adopt (BIA) in performance-based budgeting (PBB) within public sector organizations (PSOs). It also examines how BIA boosts organizational sustainability (OS) and organizational resilience (OR). Structural equation modeling was used to corroborate the hypothesized model based on data from surveys distributed to a sample of accountants in PSOs across two waves of data collection during the period of global lockdown and the new normal regime. Critical success variables and PBB implementation intention were positively correlated in terms of significance and effect magnitude. The findings also suggest that PBB could improve OS and OR. The insights from this analysis could help PSO executives recognize and seize resilient sustainable growth routes efficiently and effectively.

کلیدواژه ها:

Performance-based budgeting ، public sector organization ، Sustainable Development ، Budget Control